当前,税源管理存在着以下几个方面的问题:一是税源管理相对滞后。集中表现在对纳税人的真实情况不够清楚,征纳双方信息不对称。二是税务机关内部的职责、职能、职权划分不够清晰,存在职能交叉与缺乏制约。三是税收管理体制与管理方式不够完善,国地税机构分设后,在征收方式、定 At present, the tax revenue management has the following problems: First, the tax source management lags behind. Focused on the true situation of the taxpayers is not clear enough, levy information asymmetry between the two sides. Second, the duties, functions and powers within the tax authorities are not clearly defined, there are cross-functional and lack of constraints. Third, the tax management system and management methods are not perfect, the state tax agencies set up in the collection methods, will be